全球智库信息集成服务系统(G2TT): Assessing the tax performance of developing countries

G2TT

来源类型	Discussion Paper
规范类型	工作论文
ISBN	978-3-88985-528-2
	Assessing the tax performance of developing countries
	von Haldenwang, Christian; Maksym Ivanyna
发表日期	2010
出版年	2010
摘要	Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.
URL	https://www.die-gdi.de/en/discussion-paper/article/assessing-the-tax-performance-of-developing-countries/
来源智库	German Development Institute (Germany)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/499822
推荐引用方式 GB/T 7714	von Haldenwang, Christian,Maksym Ivanyna. Assessing the tax performance of developing countries. 2010.